Self Assessment

Your Personal Tax Position. All Year Round.

Self Assessment should not begin when the filing deadline approaches. CUNNTAS is designed to help you maintain the information relevant to your personal tax position throughout the tax year, creating an organised and permanent record that can ultimately support the preparation of your Self Assessment.

Rather than reconstructing a year of financial activity from bank statements, payslips, investment records and receipts, you can build your personal tax profile as the year develops.

CUNNTAS is pronounced “KOON-tas”. The name comes from the Scottish Gaelic word cunntas, meaning “account”, “accounts”, “accounting” or “reckoning”, reflecting both the purpose of the platform and its Scottish identity.

One Personal Taxpayer Profile

Your personal tax affairs are separate from the accounts of any company or organisation you manage.

CUNNTAS therefore provides a Personal Taxpayer Profile associated with you as an individual. It can maintain the identity and tax information required for personal taxation while allowing relevant business relationships to be connected where appropriate.

Being a director, shareholder, employee or person associated with a CUNNTAS organisation does not automatically make that organisation part of your personal tax record.

Maintain Relevant Information Throughout the Year

The Self Assessment workspace is designed to organise information across the areas that may affect an individual's tax position, including:

Employment income and taxable benefits; pensions; savings and interest; dividends; property income; self-employment; capital gains and disposals; foreign income; pension contributions; Gift Aid; losses; reliefs and allowances; tax already deducted or paid; and other relevant income.

Not every category will apply to every taxpayer. CUNNTAS provides the structure so that the information that does apply can be maintained consistently throughout the tax year.

Build the Record as Events Occur

Record relevant income, payments, contributions, gains and other tax-related events when they occur.

Each tax year has its own permanent register, allowing CUNNTAS to build a developing picture of the information available and the areas of the personal tax profile that have been addressed.

As the platform develops, supporting evidence, HMRC information and other relevant records can form part of the same tax-year journey.

Review Before You File

A good Self Assessment process involves more than completing a return.

CUNNTAS is being designed to help identify whether relevant areas of the taxpayer's financial affairs have been considered before the return reaches its final review.

The information accumulated during the year can support completeness checks, adjustments, applicable reliefs and allowances, tax calculations and ultimately preparation for filing.

HMRC Integration

CUNNTAS Personal Tax is being developed alongside our direct HMRC integration.

Where supported by HMRC services and authorised by the taxpayer, CUNNTAS will be able to incorporate appropriate information held by HMRC into the personal tax process, reducing unnecessary duplication and helping reconcile the records maintained in CUNNTAS with information already known to HMRC.

Direct submission and other HMRC functions will be made available where the applicable HMRC service, CUNNTAS Production approval and release status permit them.

Self Assessment and Making Tax Digital

Personal Self Assessment and Income Tax Making Tax Digital are related, but they are not the same thing.

CUNNTAS maintains a common Personal Taxpayer Profile so that an individual can have a coherent personal tax record while the platform supports the different statutory processes that apply to that person.

This provides a foundation for taxpayers with straightforward annual Self Assessment requirements as well as individuals whose self-employment, property or other activities bring them within Making Tax Digital requirements.

Personal Tax Without Losing the Business Connection

For business owners, directors and others already using CUNNTAS for accounting, the advantage is particularly significant.

Your personal tax identity remains separate from the legal entities you manage, while relevant relationships between your personal affairs and those organisations can be recognised where required.

One individual may be associated with several companies or businesses without their personal tax identity belonging to any of them.

Included with CUNNTAS

The CUNNTAS Self Assessment workspace is being developed as part of the comprehensive CUNNTAS platform.

Our objective is straightforward: instead of treating Self Assessment as an annual administrative event, CUNNTAS turns personal tax into an organised, year-round process — maintain the information, understand the position, review the tax year and prepare to file when the time comes.

Last Updated: 10 August 2026